著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
Financial Accounting Standards Board,Conceptual framework for financial accounting and reporting : consideration of the report of the Study Group on the Objectives of Financial Statements,,Financial Accounting Standards Board,1974,FASB discussion memorandum,,,,https://cir.nii.ac.jp/crid/1130000798239639680